Helen Whately: What the hon. Lady read out is in line with what I said—there is an exemption for freeports to supply the necessary flexibility—but I am happy to write to her with the reason why freeports get such a specific mention.
The hon. Lady also raised a point about a freeport for Scotland. We remain committed to establishing at least one freeport in Scotland, Wales and Northern Ireland as soon as possible.
The clause and schedule make sure that the plastic packaging tax will operate as intended from its commencement on 1 April 2022.